对完善地方税体系的几点思考王岳繁分税制是市场经济条件下规范财税纵向分配关系的一种通行的制度，它是以＂分税＂为前提、以＂分权＂为基础的一种新的财政运行体制。这一体制的建立，一方面遵循了国际惯例，促使我国税制与国际税制的接轨；另一方面，进一步规范了中央与... Reflections on Perfection of Local Tax System Wang Yue Fan-sharing tax system is a popular system of standardizing the vertical distribution of fiscal and taxation under market economy. It is a new system based on “tax-sharing” as the basis and “decentralization of power” Financial operation system. The establishment of this system, on the one hand follow the international practice, prompting the tax system in China and the international tax system convergence; the other hand, to further regulate the central and ...